61.assessed level of material misstatement risk 重大错报风险的评估水平 1*\o.
62.simall business 小规模企业 $g>IyT[
63.accounting system 会计系统 MN\HDKN
64.test of control 控制测试 3}}38A|4
65.walk-through test 穿行测试 t'n pG}`tE
66.communication 沟通 pH9VTM.*
67.flow chart 流程图 l3)}qu
68.reperformance of internal control 重新执行 VK m&iidU
69.audit evidence 审计证据 s~^5kgPA
70.substantive procedures 实质性程序 V<GHpFi0
71.assertions 认定 R!}H;[c
72.esistence 存在 *\
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73.occurrence 发生 y
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74.completeness 完整性 =
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75.rights and obligations 权利和义务 eA2@Nkw~)
76.valuation and allocation 计价和分摊 GS$ifv
77.cutoff 截止 bCRV\myd`
78.accuracy 准确性 :D~D U,e'
79.classification 分类 >*35C`^
80.inspection 检查 m|n
81.supervision of counting 监盘 *4\:8
82.observation 观察 xF!,IKlBBp
83.confirmation 函证 ]cHgleHQ
84.computation 计算
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85.analytical procedures 分析程序 ; ZA~p
86.vouch 核对 marQNZ
87.trace 追查 (ZUHvvL
88.audit sampling 审计抽样 y0L_"e/
89.error 误差 u^^[Q2LDU}
90.expected error 预期误差 "L IF.)
91.population 总体 =^M/{51j
92.sampling risk 抽样风险 J,'M4O\S
93.non- sampling risk 非抽样风险 mE+*)gb:Rd
94.sampling unit 抽样单位 em%4Ap
95.statistical sampling 统计抽样 "g5^_UP
96.tolerable error 可容忍误差 1m4$ p2j
97.the risk of under reliance 信赖不足风险 Cio
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98.the risk of over reliance 信赖过度风险 D+l AhEN
99.the risk of incorrect rejection 误拒风险 ;17E(tl
100. the risk of incorrect acceptance 误受风险 8W*%aOi5+
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 kMIcK4.MH
103.cash receipt 现金收入 W!Gq.M
104.cash disbursement 现金支出 n@<YI
105.bank statement 银行对账单 B-*+r`@Bd
106.bank reconciliation 银行存款余额调节表 G|bT9f$
107.balance sheet date 资产负债表日 &GpRI(OB/+
108.net realizable value 可变现净值 ZF!h<h&,
109.storeroom 仓库 0"jY.*_EW
110.sale invoice 销售发票 KI"#f$2&
111.price list 价目表 Snj'y,p[
112.positive confirmation request 积极式询证函 d[iQ`YW5
113.negative confirmation request 消极式询证函 g|o,uD
114.purchase requisition 请购单 yb<fpM
115.receiving report 验收报告
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116.gross margin 毛利 5%Y3 Kwyy
117.manufacturing overhead 制造费用 }7b%HTF=
118.material requisition 领料单 4>wP7`/+y
119.inventory-taking 存货盘点 g9
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